The morning news. [volume] (Savannah, Ga.) 1887-1900, 1887-11-30
The City Assessment.

II will soon be time for the City Assessors
10 make another assessment, and some
matters connected with the method of
assessing property are receiving the atten-
ton of the Aldermen. One of these matters
is the oath of the assessors. It seems that it
does not require them to assess property
according to its value 1t only prohibits
them from making any discrimination be-
tween taxpayers.
There is a pretty general belief that assess
ments heretofore have not been quite fair.
There has been no intention TO favor any
one, but there is not much doubt that some
property has been assessed too high and
other property too low. 1t is somewhat diff
cult for assessors to get at the actual market
value Of property, and if previous assess
ments are accepted as a basis for a new
assessment there is sure to be some very
serious errors, because the value Of property
in different sections of the city is constantly
changing.
1t would not be easy to devise a system
of assessing property that would place all
taxpayers upon an equal footing, and give
satisfaction to everybody. If the assessors
are men of good judgment and are familiar
with the value of property in the city,
they would probably come nearer doing
what is fair and just by Inspecting each
piece of property and assessing it at what
they think its market value is.
tbs complained that in previous assess
ments there have been wide differences in
the valuations of property in the same
neighborhood where there were no sufficient
reasons for such differences. A building
that was snowy and an ornament to the
city, for instance, was assessed for more than
one which was less attractive in appearance
but which commanded higher rent. This
certainly was not right. The market value
of real property is determined by the rent
it will command, and it's assessed value
should be based upon its market value.
There is no intention to blame the asses
sors, who doubtless aim to do the best they
can under the assessment system by which
they are guided in their work. The ques-
ton how assessments shall be made, is not
determined by the assessors, but by the
City Council, and it is a source Of satisfac-
ton that some of the Councilmen are now
giving the assessment business their atten-
ton,
A question which is receiving some at
tention is this: Shall property be assessed
at its full market value or at a percentage
of its market value? If the latter what
shall the percentage be9 A low valuation
of course means high rate of taxation
while high valuation means compare
alry L.. :
money has to be raised whether the rate is a
high or a low one, but a low
rate is the more attractive, is more
likely to bring capital to the city,
and is less likely to result in determinations
in favor of anybody. If it is understood
that property is to be assessed at its market
value the only thing the assessors will have
to do is to find out that value, and anybody
who takes the trouble to look over the assess
ments and is acquainted with the value of
property, can quickly determine whether
or not any favogitism has been shown.
There is one drawback to a low rate of
taxation, however,. 1t is that State taxes
will be levied upon the basis of the city as
sessment This would be all right if through
out the State property were assessed at its
market value. 1t is a notorious fact, how
ever, that it isn't. Why, therefore, should
this city pay more taxes to the State in pro-
portion to its property than other portions
of the State
1t is apparent, therefore, that the City
Council, in settling upon a system of assess
ment, has task to perform that is not
wholly free from difficulties. The assessors
should be given rule to guide them in
their work, and it should be a rule that
would insure a fair assessment.